Practice
Costs
Appellant’s appeal from reassessment for 1986 taxation year allowed with costs on February 10, 2000—Subsequent motion for order directing costs be assessed on solicitor-client basis, or at double maximum of Column V costs, dismissed—However, that decision not addressing whether Crown Liability and Proceedings Act, R.S.C., 1985, c. C-50, s. 32 (prescription and limitation of actions) barring appellant from proceeding with assessment of costs—Appellant took steps within six years from date of judgment to quantify award of costs via assessment—Assessment could therefore proceed—In any event, “cause of action” in Act, s. 32 contemplating action, appeal, not interlocutory process within each—Process of quantification of award of costs incidental to judgment, therefore interlocutory—As such, Act, s. 32 limitation not applicable to assessment of costs.
Urbandale Realty Corp. v. Canada (A-449-97, 2008 FCA 167, Stinson A.O., assessment dated June 6, 2008, 15 pp.)